In recent years, the technologies based on the electrical properties (EPs) of human tissue, such as electrical impedance tomography (EIT) and magnetic resonance electrical impedance tomography (MREIT), have become one of the most popular research subjects in biomedicine. Compared with EIT and MREIT, the magnetic resonance electrical property tomography (MR-EPT) is a new technique using nondestructive EPs method. MR-EPT reconstructs the electrical conductivity and permittivity of the biological tissues based on the radio frequency field of the magnetic resonance imaging (MRI) system. It can obtain an accurate and high resolution image without current injection. In this paper, several methods for the EPs are reviewed, especially the MR-EPT. The theory, advantages and prospects of MR-EPT's are elaborated. The method of specific absorption rate (SAR) based on it is also introduced. MR-EPT is deserved further research and should be given more attention by the researchers. All this evolution based on MREPT can give new energy to the medical diagnosis.